Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Proceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - As the applicant has filed the income tax return in time as per Section 139(4) of the Act, 1961 and the same was accepted by the opposite party in toto and the opposite party has also not imposed any penalty of late filing of income tax return as alleged by them in complaint in view of Section 271(1)(a) of the Act, 1961, therefore, prima facie it appears that the complaint filed before Magistrate concerned under Section 276CC of the Act, 1961 appears to be an abuse of process of law. - HC
Proceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - As the applicant has filed the income tax return in time as per Section 139(4) of the Act, 1961 and the same was accepted by the opposite party in toto and the opposite party has also not imposed any penalty of late filing of income tax return as alleged by them in complaint in view of Section 271(1)(a) of the Act, 1961, therefore, prima facie it appears that the complaint filed before Magistrate concerned under Section 276CC of the Act, 1961 appears to be an abuse of process of law. - HC
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